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The effectiveness of the audit committee in Spain: Implications of its existence on the auditor's opinion

de Andrés Suárez, Javier; Cabal García, Elena; … - In: SERIEs - Journal of the Spanish Economic Association 4 (2013) 3, pp. 333-352

reporting quality, which is defined as the removal of avoidable qualifications in the audit report. We considered the periods …

Persistent link: https://www.econbiz.de/10011650273

Corporate Governance, Audit Committee and the Internet Reporting Of Strategic Information by UAE Non-Financial Listed Firms

Hassan, Mostafa Kamal - In: Journal of Accounting and Management Information … 14 (2015) 3, pp. 508-545

The study examines the effect of internal governance mechanisms on the Internet Reporting of Strategic Information …

Persistent link: https://www.econbiz.de/10015195909

Independent Financial Expert Members on Audit Committees, Earnings Management and The Role of Female Directors

Amar, Anis Ben; Sayadi, Nourhen - In: Journal of Accounting and Management Information … 21 (2022) 1, pp. 5-24

Research Question - What is the impact of the presence of expert and independent members within the audit committee on earnings management? What is the impact of the presence of expert and independent women on the audit committee on earnings management? Motivation - A number of studies have...

Persistent link: https://www.econbiz.de/10015195977

Corporate Governance Transparency and Board Independence: The Case of Four European Emerging Countries

Mateescu, Ruxandra-Adriana - In: Journal of Accounting and Management Information … 14 (2015) 4, pp. 770-790

This paper investigates the influence that an independently structured board exerts over implementing sound financial and non-financial disclosure mechanisms (especially regarding corporate governance mechanisms) in listed companies from four European emerging countries (Estonia, Poland, Hungary...

Persistent link: https://www.econbiz.de/10015196027

The Effect of The Characteristics of The Internal Governance Mechanisms on The Growth Opportunities: The Tunisian Evidence

Chakroun, Raida - In: Journal of Accounting and Management Information … 23 (2024) 3, pp. 643-663

Research Question- Do the characteristics of the board of directors and the characteristics of audit committee influence Tunisian companies' growth opportunities? Motivation- Attract the attention of policy makers to design appropriate governance mechanisms for emerging countries in general and...

Persistent link: https://www.econbiz.de/10015196149

Compliance with the Principles of Corporate Governance: Different Perspectives from Jordan

Al-Sa'eed, Mo'taz Amin - In: Journal of Accounting and Management Information … 12 (2013) 4, pp. 553-577

This study aims to determine the extent to which Jordanian banks comply with the principles of Corporate Governance from the viewpoint of the related regulatory bodies. We rely on the corporate governance topics discussed in the World Bank's ROSC Report. Sixty postal questionnaires have been...

Persistent link: https://www.econbiz.de/10015196221

Internal and External Corporate Governance Mechanisms and Earnings Management: An International Perspective

Zehri, Fatma; Zgarni, Inaam - In: Journal of Accounting and Management Information … 19 (2020) 1, pp. 33-64

Research question: This research aims to: 1. Determine which corporate governance mechanisms are most relevant in constraining earnings management and 2. Explain whether differences in results found in previous literature are attributable to moderating effects related to the legal system (common...

Persistent link: https://www.econbiz.de/10015196257

Market reactions to the appointment of audit committee directors with financial and industry expertise in Germany

Kieback, Sascha; Thomsen, Martin; Watrin, Christoph - In: International Journal of Auditing 26 (2022) 4, pp. 446-466

Several calls from practitioners and the relevant literature suggest that audit committee directors with industry expertise complement the knowledge of financial experts. Thus, this study examines market reactions to the voluntary appointment of new audit committee directors with financial and...

Persistent link: https://www.econbiz.de/10013464608

Factors of audit committee independence: An empirical study from an emerging economy

Ali, Md. Hossain - In: Cogent Business & Management 8 (2021) 1, pp. 1-23

This study aims to examine the factors affecting the independence of audit committees (ACs) in the nonfinancial sector of Bangladesh. It is a quantitative study on 109 Dhaka Stock Exchange (DSE) listed nonfinancial firms from the year 2013 to 2017 producing 502 firm-year observations. Pooled...

Persistent link: https://www.econbiz.de/10014001658

Audit committee diversity, analysts' forecast accuracy and earnings management: Evidence from Malaysia

In: Journal of Risk and Financial Management 15 (2022) 4, pp. 1-27

evidence on the effect of audit committee ethnicity on financial reporting quality in the multiracial country of Malaysia. …

Persistent link: https://www.econbiz.de/10014332370